审计研究
審計研究
심계연구
Audit Research
2008年
1期
26~30
,共null页
赵保卿 谭先华 王巧荣
趙保卿 譚先華 王巧榮
조보경 담선화 왕교영
政府绩效审计 供需均衡 准公共产品 边际社会效益 边际社会成本
政府績效審計 供需均衡 準公共產品 邊際社會效益 邊際社會成本
정부적효심계 공수균형 준공공산품 변제사회효익 변제사회성본
performance audit, supply and demand equilibrium, quasi-public goods
政府绩效审计是一种公共产品，公共产品供需均衡理论影响着绩效审计供给和需求的性质、数量以及均衡过程。实现政府绩效审计供需均衡要依据公共产品供需理论，结合我国政府绩效审计供需状况和存在的具体问题，刺激需求，促进供给，实现二者互动；以动态与变化的眼光分析和考察决定互动的诸多因素，进而构建合理有效的均衡实现机制。
政府績效審計是一種公共產品，公共產品供需均衡理論影響著績效審計供給和需求的性質、數量以及均衡過程。實現政府績效審計供需均衡要依據公共產品供需理論，結閤我國政府績效審計供需狀況和存在的具體問題，刺激需求，促進供給，實現二者互動；以動態與變化的眼光分析和攷察決定互動的諸多因素，進而構建閤理有效的均衡實現機製。
정부적효심계시일충공공산품，공공산품공수균형이론영향착적효심계공급화수구적성질、수량이급균형과정。실현정부적효심계공수균형요의거공공산품공수이론，결합아국정부적효심계공수상황화존재적구체문제，자격수구，촉진공급，실현이자호동；이동태여변화적안광분석화고찰결정호동적제다인소，진이구건합리유효적균형실현궤제。
The performance audit of government can be recognized as chargeable public goods included in quasipublic goods. Supply and demand equilibrium theory of public goods affects the supply and demand balance of perforrnance audit and the number and nature of the balance process. In order to achieve the equilibrium of performance audit of government, in light of Chinas supply and demand situation and the existence of specific problems, we should comply with the supply and demand equilibrium theory of public goods, stimulate demand and promote supply and make both of them work interactively. We also should analysis and inspect kinds of factors which affect interactive process in dynamics and changes vision, and then construct rational and effective mechanisms to achieve balance.
